Filed On 1/28/0 · SEC File 1-03880 · Accession Number 70145-0-2
As Of Filer Filing On/For/As Docs:Pgs
1/28/00 National Fuel Gas Co U5S 9/30/99 22:241
Annual Report of a Holding Company · Form U5S
Filing Table of Contents
Document/Exhibit Description Pages Size
1: U5S Annual Report of a Holding Company 100 543K
2: EX-3 Articles of Incorporation/Organization or By-Laws 2 11K
3: EX-3 Articles of Incorporation/Organization or By-Laws 6± 29K
4: EX-27 · Financial Data Schedule 2± 11K
5: EX-27 Financial Data Schedule 2± 11K
6: EX-99 Miscellaneous Exhibit 21 48K
7: EX-99 Miscellaneous Exhibit 3± 15K
8: EX-99 Miscellaneous Exhibit 5 22K
9: EX-99 Miscellaneous Exhibit 4 15K
10: EX-99 Miscellaneous Exhibit 5 24K
11: EX-99 Miscellaneous Exhibit 3 22K
12: EX-99 Miscellaneous Exhibit 7± 33K
13: EX-99 Miscellaneous Exhibit 47 146K
14: EX-99 Miscellaneous Exhibit 2 14K
15: EX-99 Miscellaneous Exhibit 7± 31K
16: EX-99 Miscellaneous Exhibit 5± 27K
17: EX-99 Miscellaneous Exhibit 1 8K
18: EX-99 Miscellaneous Exhibit 1 7K
19: EX-99 Miscellaneous Exhibit 5 33K
20: EX-99 Miscellaneous Exhibit 5 30K
21: EX-99 Miscellaneous Exhibit 4 27K
22: EX-99 Miscellaneous Exhibit 4 27K
EX-99 · Miscellaneous Exhibit
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Auditor's report on audit of financial statements of Teplarna Kromeriz, a.s.
The 1998 financial statements of Teplarna Kromeriz, a.s., with its
registered office at Kromeriz, Na Sadkach 3572, were audited due to a legal
obligation to provide financial statements audited by an auditor.
The ordinary financial statements prepared as to 31 December 1998 were
subject to the audit pursuant to Section 14 Subsections 1 and 2 of the Czech
National Council's Act No. 524/1992 Coll.
In our audit, we paid attention to:
- a checkout of the balance sheet continuity;
- a checkout of linking of balances on synthetic accounts to the balance
sheet and the profit and loss statement. This checkout was carried out in
Microsoft Excel. After balances of synthetic accounts had been taken over
and control statements had been made, no differences were found out.
- the system of accounting procedures and internal audit in 1998 with regard
to methodological and technical approaches and the compliance with valid
regulations, particularly with the Act 563/1991 Coll., on Accounting
Procedures, and with the ruling of the Federal Ministry of Finance, reg.
No. V/20-100/1992, on Account Classification and Accounting methods for
Entrepreneurs, as amended;
- a survey of balances discovered in the Company's accounting as of 31
December 1998 on accounts of the Company's assets and on accounts of its
liabilities and shareholders' capital;
- an evaluation of events that occurred after the financial statements date
and that could have an impact on our auditor's report.
We conducted our audit in accordance with the guidelines issued by the
Chamber of Auditors of the Czech Republic, and/or with requirements of
international auditing standards ensuring from the responsibility of the
Company's statutory bodies for keeping complete, supportable and correct
accounting records, and from the obligation to have data in the financial
statements audited on a test basis and using the principles of significance.
Accounting documents related to accounting records were audited on a test basis.
No extraordinary survey of any assets was necessary.
Based on the results of the applied auditing methods, we did not find out
any significant errors or discrepancies with valid laws and regulations. The
carried-out audit entitles us reasonably to issue this statement:
In our opinion, the financial statements, in all their essential aspects,
present fairly the assets, liabilities, equity and the financial position of
Teplarna Kromeriz, a.s., as to 31 December 1998, and its economic results in the
accounting period 1998 in accordance with the Act No. 563/1991 Coll., on
Accounting, and with respective regulations.
Signature
Bystrice pod Hostynem, 31 March 1999
On behalf of Muller - audit, spol. s.r.o., license No. KACT 140
Ing. Jiri Muller, auditor, decree No. 527, the executive of the company
· Download Table
Profit and Loss Statement
In its full extent
As to December 31, 1998
(in whole thousands of Czech crowns)
1998 1997
---- ----
Income from sale of goods - 2
Costs expended on goods sold - -
------ ------
Trade margin - 2
Performances 53,879 55,002
------ ------
Income from sale of own products and
services 53,879 55,002
Output Consumption 45,975 48,824
------ ------
Consumption of material and power 42,960 43,946
Services 3,015 4,878
------ ------
Value added 7,904 6,180
Personal expenses 4,997 4,873
------ ------
Wages expenses 3,692 3,608
Expenditure on social security 1,305 1,265
Taxes and payments (-) 47 40
Deductions on intangible and tangible
fixed assets (-) 1,209 1,277
Income from sale of fixed assets and
Materials (+) 130 11
Accounting of corrective items in
operative yields (+) 129 129
Accounting of corrective items in
operative costs (-) - -
Other operative yields (+) 47 55
Other operative costs (-) 516 139
Operative economic result (A) 1,441 46
Interest revenues (+) 139 207
Interest expenses (-) 1,290 2,553
Other financial revenues (+) 29 -
Other financial expenses (-) 145 108
Net result from financial activities (B) (1,267) (2,454)
Income taxes on normal activity - -
- due - -
- deferred - -
Net result after taxes from normal activity
(A+B =C) 174 (2,408)
Extraordinary revenues 310 735
Extraordinary expenses - -
Income tax on extraordinary activity - -
- due - -
- deferred - -
Net result from extraordinary activities (D) 310 735
Net income (net loss) for the accounting
Period (C + D) 484 (1,673)
· Download Table
BALANCE SHEET
In its full extent
As of December 31, 1998
(in whole thousands of Czech crowns)
1998 1997
---- ----
ASSETS
Total Assets 43,782 40,783
====== ======
Intangible and Tangible Assets and
Investments 30,288 31,022
------ ------
Intangible inv. Assets 9 12
Tangible assets 30,279 31,010
------ ------
Land 1,321 1,321
Buildings, halls and constructions 15,932 16,412
Separate movable items and sets of
mov. It. 5,704 6,085
Incomplete tangible investments 8,742 8,742
Corrective item for acquired property (1,420) (1,550)
Current Assets 13,464 8,976
------ ------
Trade Receivables 10,824 8,666
Receivables from Taxes and Subsidiaries 1,763 -
Other Receivables 17 33
Cash 74 140
Bank Accounts 786 128
Short-Term Financial Assets - 9
Other Assets 30 785
------ ------
Temporary Accounts of Assets 27 51
Contingencies - Gain 3 734
TOTAL LIABILITIES AND CAPITAL 43,782 40,783
====== ======
Own capital 4,573 1,890
------ -------
Basic capital 17,487 1,000
Capital funds - 14,291
Economic result of past years (13,398) (11,728)
Economic result of current acc. period 484 (1,673)
Liabilities 39,169 38,705
------ ------
Short-term liabilities 35,544 27,830
------ ------
Trade payables 7,357 5,585
Payables to employees 241 202
Social security payable 171 126
Taxes payable 44 884
Payables to related companies
(shareholdings less than 50%) 27,729 21,018
Other payables 2 15
Bank loans and short-term notes 3,625 10,875
------ ------
Long-term bank loans 3,625 3,625
Short-term bank loans - 7,250
Other liabilities - temporary accounts of
liabilities 40 188
------ ------
Contingencies - loss 40 188
Teplarna Kromeriz, a.s.
CASH FLOW STATEMENT
For the year ended 31 December 1998
1998
----
Cash and cash equivalents at the beginning of the accounting period 277
---
Cash flow from main (operational) activity
Profit/loss from normal activity before taxes 174
---
Adjustments by non-cash transactions 2,708
Depreciation of fixed assets 1,209
Change in provisions, reserves and change in
prepayments and accruals 479
(Profit) loss from sale of fixed assets (130)
Dividends and profit revenues -
Interest Expense 1,150
Net cash flow from operational activity before taxes and
before changes in working capital and extraordinary items 2,882
-----
Change in working capital 3,842
Change in receivables from operational activities (2,158)
Change in short-term payables from operational activities 6,000
Change in inventories balance -
Net cash flow from operational activity before taxes
and extraordinary items 6,724
-----
Interest paid (1,290)
Interest received 140
Tax on normal activity and additional tax of prior years (32)
Revenues and expenses related to extraordinary items 310
Net cash flow from operational activity 5,852
-----
Cash flow from investment activity
Fixed asset acquisition (345)
Sale of fixed assets 130
Loans to related parties -
Net cash flow from investment activity (215)
----
Cash flow from financial activity
Change in long-term and short-term liabilities (7,250)
Impact of changes in equity 2,196
Capital and reserve fund increase 12,196
Refund of equity to shareholders -
Monetary donations and subsidies to equity and other cash
contributions of partners and shareholders -
Settling of loss by shareholders -
Direct payments debited to funds -
Paid-out dividends and profit shares -
Dividends and profit shares received -
Net cash flow from financial activity (5,054)
------
Net increase/decrease in cash 583
---
Cash and cash equivalents at the end of the accounting period 860
---
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